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M/s Parsons Brinckerhoff International Inc. Versus Commissioner of Central Excise And Service Tax, Rohtak

2015 (7) TMI 550 - CESTAT NEW DELHI

Waiver of pre deposit - 'Consulting Engineer' service - Held that:- Amendment to the said Explanation is prospective in nature. It is also evident that the demand has been raised on the outstanding amount in respect of service from associate enterprises received before 10.05.2005. It is nowhere brought out in the impugned order or in the Show Cause Notice that the outstanding amount as on 10.05.2008 has ever been paid by the appellant. - Following the ratio of the judgement of CESTAT in the case .....

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ng with Appeal has been filed against Order-in-Original dated 17.04.2013 in terms of which the service tax demand of ₹ 1,59,95,229/- was confirmed along with interest and penalties. The demand was confirmed under 'Consulting Engineer' service on the ground that the appellant had received the amount from the associate enterprises located abroad, but had not paid service tax under reverse charge mechanism. 2. The appellant had contended that it has been paying service tax on 'Con .....

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, as the case may be, to any account whether called "suspense account" or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associate enterprise] [underlined words inserted vide Finance Act 2008, w.e.f. 10th May, 2008]." It stated that prior to 10.05.2008, because they had not 'paid' for the consulting engineer service received from its associate enterprises abroad, no service tax was paya .....

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able. 4. We have considered the contentions of both sides. We find that in the case of Gecas Services India Pvt Ltd. Vs. CST, New Delhi [2014 (36) STR 556 (Tri. - Del.)] , CESTAT has held that the amendment to the said Explanation is prospective in nature. It is also evident that the demand has been raised on the outstanding amount in respect of service from associate enterprises received before 10.05.2005. It is nowhere brought out in the impugned order or in the Show Cause Notice that the outs .....

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